CBSE Curriculum 2021-22: Grade 10 Elements of Bookkeeping and Accounting (Term 2): Download as PDF

Download the CBSE Syllabus of Class 10th Elements of Book Keeping and and and and Accountancy for Term 2.

Date created: January 04, 2022 7:51 PM IST

CBSE Grade 10 Items of Bookkeeping Term 2 Curriculum 2021-2022

CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus for the second semester can be downloaded here in PDF format. This is the revised curriculum which includes the names of the topics to be prepared in the second semester and mentions the project work for this final semester. Students are required to analyze the full curriculum and begin their preparation for the 2022 CBSE Class 10 Elements of Bookkeeping and Bookkeeping Term 2 exam, as per this latest curriculum.

CBSE Class 10 Items of Bookkeeping and Accounting (Code-254) Curriculum 2021-22 for Term 2:

Objective: The main objective of this work is to enable students to understand the basic principles and develop the skills to create and maintain simple ledgers from given details

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Unit IV: Change

contents

Learning success

Bills of exchange: type and use of bills of exchange, terms in bills of exchange. Simple transactions related to bills of exchange (no shame, collection and renewal of the bill of exchange)

The learners could:

● Acquire knowledge of handling bills of exchange for financing business transactions

● Understand the need to make business changes

● State the meaning of various interchangeable terms and their meaning for accounting

● Develop the ability to log simple bill of exchange transactions in the creditor and debtor books

Unit V: final settlement

contents

Learning success

Final financial statements: Preparation of the commercial and profit and loss accounts as well as the balance sheet of the sole proprietorship. Adjustment for closing stock only. [amount of closing stock to be given]

The learners could:

● What is the importance of annual financial statements and the purpose they serve for a sole proprietorship.

● Develop the ability to prepare a trading account and calculate gross profit.

● Develop the ability to prepare income statements and calculate net profit

● Explain the need to “take stock”.

● Understand the ‘balance sheet’ techniques.

● Develop understanding of easy customization for closing inventory

Unit VI: Bookkeeping from Incomplete Records

contents

Learning success

Bookkeeping from incomplete records: meaning; Preparation of the profit and loss account, statement of the business situation. [statement of affairs method only]

The learners could:

● State the importance of incomplete records

● Understand the uses and limitations of incomplete records

● Develop profit / loss calculation skills by preparing an income statement

● Develop the ability to draw up statements of affairs and identify the company’s position on a specific date.

Project work: There would only be one project for the academic session. The project work would be divided into two parts, ie Term I (15 points) and Term II (15 points). The teacher should help students identify a project from the given topics:

Project – I identify 20 items and classify them as capital and income income, capital and income expenditure, and prepaid expenses (OR any other subject related to the course content)

Project –II Make an explanation for incomplete records of a small shop. (OR any other topic related to the course content)

This curriculum can be downloaded from the following link:

Also check:

NCERT books for grade 10, all subjects (latest edition)

NCERT solutions for all subjects in class 10

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